54.1-4414 - Prohibited acts. - Virginia Statutes

§ 54.1-4414. Prohibited acts.

Neither (i) a person who does not hold a Virginia license or who does notmeet the requirements to use the CPA title in Virginia under the substantialequivalency provisions of § 54.1-4411 nor (ii) an entity that does not meetthe criteria prescribed by subdivision D 1 of § 54.1-4412.1 shall:

1. Practice public accounting;

2. Claim to hold a license to use the CPA title;

3. Make any other claim of licensure, registration, or approval related tothe preparation of financial statements that is false or misleading;

4. Use the CPA title; or

5. Refer to any of the standard-setting authorities listed in the standardsof conduct and practice in subdivisions 5 and 6 of § 54.1-4413.3, or refer toor use any of the terminology prescribed by those authorities for reportingon financial statements, in any form or manner of communication aboutservices provided to persons or entities located in Virginia.

(2001, c. 832; 2004, c. 602; 2007, c. 804.)